Southern New Hampshire University ACC 335 Tax Factors For Business Decisions (3 credits) This course focuses on tax basics that apply to all forms of business organizations. It stresses the importance of tax concepts within the framework of ﬁnancial reporting and emphasizes differences between tax and ﬁnancial accounting theory and electronic applications in the tax area. The course covers general concepts, underlying policies, a comparison of tax rules to GAAP, basic compliance obligations, the role of the tax advisor and current tax issues. The Internal Revenue Code, comprehensive research matters of tax law, and computer online service research will be explored. Prerequisite: ACC 202. ACC 340 Controllership (3 credits) This course examines the accounting and interpersonal skills necessary to manage an efﬁcient accounting department. These skills include processing accounting transactions, preparing ﬁnancial statements, recommending improvement in ﬁnancial operating policies, and monitoring the ﬁnancial activities in other departments. Basic areas of subject coverage include cash management, inventory valuation, operations budgeting, taxes, insurance, and capital budgeting. Also included will be the use of electronic spreadsheets for ﬁnancial analysis, client-server computing applications, target costing, disaster recovery planning, activity based costing, outsourcing, and managing in a growth environment. Prerequisite: ACC 303. ACC 345 Financial Statement Analysis and Business Valuation (3 credits) Accountants and other business professionals are often called upon to evaluate the ﬁnancial health and market value of their company and of other companies under consideration for acquisition. This course presents theory, tools and techniques that are later applied to the actual analysis of a publicly traded company, as well as an introduction to fundamental valuation techniques. It will extend prior analysis to include the computation of free cash ﬂows, the interpretation of notes to ﬁnancial statements and the integration of information provided in various SEC ﬁlings to evaluate a corporation’s future prospects. This is a team intensive course. Prerequisites: ACC 303 or ACC 307 and FIN 320, or permission of instructor. ACC 350 Volunteer Income Tax Assistance (VITA) Course (3 credits) The I.R.S. mission, which is to provide America’s taxpayers top quality service by helping them understand and meet their responsibilities and by applying the tax law with integrity and fairness to all, will be followed in this course. The course will be the ﬁrst step toward working for the I.R.S. in the Volunteer Income Tax Assistance Program. This entails becoming certiﬁed as a volunteer, setting up your own site and then marketing that site to the qualiﬁed general public. This program would include the student in the 93 million Americans who each year help make our world a better place to live by volunteering. This course will not entail the preparation of any complicated income tax returns. Prerequisite: Junior status.
ACC 405 Advanced Accounting (3 credits) Advanced Accounting includes a comprehensive examination and analysis of the accounting principles and procedures that are applicable to special areas of business. The topics covered are consignments, installment sales, branches, business combinations, consolidations, bankruptcy, foreign exchange, and estates and trusts. Particular emphasis is placed on problem-solving. Prerequisite: ACC 309 or permission of the instructor. ACC 411 Auditing Principles (3 credits) This course presents an in-depth examination of audit programs and procedures. It emphasizes the review of internal controls as required during an audit engagement, as well as the considerations pertaining to both clients and auditors. Writing Intensive course. Prerequisite: ACC 304. ACC 421 Auditing and Forensic Accounting (3 credits) This course focuses on the investigation, detection, documentation, and prevention of accounting frauds, stock frauds, and employee theft and embezzlement. White-collar crime involving fraud has mushroomed. Much of the responsibility for detecting fraud has been assumed by the accounting profession. Accountants need to learn how to investigate and recognize fraud within an organization and how to implement the latest techniques for controlling it. Prerequisite: ACC 304. ACC 480 Independent Study (3 credits) Independent study allows the student to investigate any accounting subject not incorporated into the curriculum or to do in-depth research in a specialized area of accounting. Prerequisites: Permission of the instructor, program coordinator/department chair and school dean. ACC 490 Accounting Cooperative Education (3-12 credits) This program provides an opportunity for a student to work in public, private or governmental accounting in a supervised and structured work experience. Consent needed from the Career Development Center and approval by the program coordinator/department chair, with 3 credits given for 240 hours, 6 credits given for 480 hours, and 12 credits given for 960 hours. ACC 491 Accounting/Finance Cooperative Education (3-12 credits) This program provides an opportunity for a student to work in public, private or governmental accounting in a supervised and structured work experience. Consent needed from the Career Development Center and approval by the program coordinator/department chair, with 3 credits given for 240 hours, 6 credits given for 480 hours, and 12 credits given for 960 hours.
Advertising ADV 263 Advertising Copy and Design (3 credits) This course focuses on the creative end of advertising, including the actual presentation of advertisements. Harmony, con-
Published on Oct 19, 2009